The first of the four steps named in the scope. The organization should offer more than one reporting channel, with different interfaces (in person, email, telephone, app, web portal) and receiving persons that potential whistleblowers can feel at ease with, while avoiding so many channels that reporting becomes confusing and avoiding channels split by type of wrongdoing, since the whistleblower should not have to classify what they report; a report that arrives through the wrong channel is still taken up. Every report is registered and the follow-up decisions on it documented, with confidentiality kept throughout, and channels that allow confidential and, where permitted, anonymous reporting are made known (7.5.5). Receipt is acknowledged promptly, for example by an automatic acknowledgement followed within days by a personal message, and feedback continues at each step to keep the whistleblower's trust: the next steps, the possible outcomes, the expected time frame, why detail may be limited, and the support and protection available. The substance comes from the working-group convenor's guidance keyed to 4.3, 8.1, 8.2 and 8.3.1 and the UNOPS review of the standard's criteria (accessible, secure, multilingual channels available out of hours, one independent of management, timely acknowledgement); the clause text is not held.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.